Paying Taxes: The Canadian Summary

With the introduction of the new “post-filing index” sub-indicator this year, Canada ranking for ease of paying taxes drops to 17th

Paying Taxes 2017, now in its 11th edition, continues to be a unique report from PwC and the World Bank Group. It is the only piece of research which, by using a medium-sized domestic case study company, measures and assesses the ease of paying taxes across 190 economies. This year, for the first time, we look at a fourth sub-indicator that measures two post-filing processes; obtaining a VAT refund and, correcting a corporate income tax return and dealing with any corresponding tax audits.

The ranking for each participating economy is based on the:

Total tax rate — firm tax liability as a per cent of profits before all taxes borne

Time — the number of hours per year to prepare, file returns and pay taxes